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1683132

	registered interest
	date	17/01/2024
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, how many best value inspections have been carried out in each year since 2010; and how many minded to notices have been issued in that period.
	tabling member constituency	Oldham West and Royton
	tabling member printed	Jim McMahon
	uin	10217
	answer	answer is ministerial correction date of answer 24/01/2024 answer text <p>The following table has been drawn from publicly available data. Officials have taken “minded to notices” to mean seeking representations on using best value powers from the Local Government Act 1999 to issue directions to a council that the Secretary of State considers is failing its duty of best value. Note that the table includes extensions and reductions to existing notices as well as new interventions and therefore there is some ‘double counting’.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Best Value Inspection</p></td><td><p>Sought representations on intervening using Best Value powers</p></td></tr><tr><td><p>2010</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2011</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2012</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2014</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2015</p></td><td><p>0</p></td><td><p>2</p></td></tr><tr><td><p>2016</p></td><td><p>0</p></td><td><p>2</p></td></tr><tr><td><p>2017</p></td><td><p>0</p></td><td><p>3</p></td></tr><tr><td><p>2018</p></td><td><p>1</p></td><td><p>2</p></td></tr><tr><td><p>2019</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2020</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2021</p></td><td><p>1</p></td><td><p>2</p></td></tr><tr><td><p>2022</p></td><td><p> </p></td><td><p>4</p></td></tr><tr><td><p>2023</p></td><td><p>1</p></td><td><p>5</p></td></tr><tr><td><p>2024</p></td><td><p>0</p></td><td><p>0</p></td></tr></tbody></table> answering member constituency North Dorset answering member printed Simon Hoare question first answered 24/01/2024 15:39:42 answering member 4494 label Biography information for Simon Hoare
	tabling member	4569 label Biography information for Jim McMahon

1682599

	registered interest
	date	16/01/2024
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, what progress his Department has made on clearing the backlog of local audits in England since the 2015-16 financial year.
	tabling member constituency	North West Norfolk
	tabling member printed	James Wild
	uin	9951
	answer	answer is ministerial correction date of answer 23/01/2024 answer text <p>The Department working with system partners has developed proposals to tackle the exceptional circumstance of the current backlog and ensure a return to timely delivery of high-quality financial reporting and external audit in local bodies.</p><p>This has been detailed work, balancing various imperatives across the system. Having thoroughly tested the options, I recently wrote to the Levelling Up, Housing and Communities Committee and confirmed that the Department, supported by the Financial Reporting Council, and alongside the National Audit Office, will launch consultations on these proposals in the coming weeks. The solution on the table has the agreement of all system partners and is the best proposal to clear the backlog and over time, return to high quality assurance.</p><p>Our proposals will include an initial statutory backstop date of 30 September 2024 for local authorities and auditors to publish their audited financial accounts for all outstanding local audits in England up to and including the financial year 2022-23. While these consultations take place, preparers and auditors should continue undertaking existing work to produce and audit local authority financial statements to ensure the system is in the best place possible to implement any final package of measures.</p> answering member constituency North Dorset answering member printed Simon Hoare question first answered 23/01/2024 17:09:54 answering member 4494 label Biography information for Simon Hoare
	tabling member	4787 label Biography information for James Wild

1667997

	registered interest
	date	07/11/2023
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, what steps he is taking to reduce backlogs of audit opinions for local government bodies.
	tabling member constituency	Birmingham, Edgbaston
	tabling member printed	Preet Kaur Gill
	uin	384
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>The Government is continuing to engage across the local audit sector, including local authorities on the proposals set out in the system wide statement published in July. Further details will be issued in due course.</p> answering member constituency North East Derbyshire answering member printed Lee Rowley question first answered 13/11/2023 12:48:58 answering member 4652 label Biography information for Lee Rowley
	tabling member	4603 label Biography information for Preet Kaur Gill

1660223

	registered interest
	date	12/09/2023
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, with reference to the correspondence by the Parliamentary Under-Secretary of State for Local Government and Building Safety to local authority Chief Executives on local audits in England, dated 18 July 2023, whether he intends to produce guidance for councils on reducing the backlog of local authority audits.
	tabling member constituency	St Albans
	tabling member printed	Daisy Cooper
	uin	199170
	answer	answer is ministerial correction date of answer 20/09/2023 answer text <p>The Government is continuing to engage across the local audit sector, including local authorities. Further details which will be issued in due course.</p> answering member constituency North East Derbyshire answering member printed Lee Rowley question first answered 20/09/2023 12:20:30 answering member 4652 label Biography information for Lee Rowley
	tabling member	4769 label Biography information for Daisy Cooper

1659774

	registered interest
	date	11/09/2023
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, how many and what proportion of local authorities (a) failed to meet the deadline of 30 September 2022 and (b) were still due to provide audited accounts for financial year 2021-22 as of 1 September 2023.
	tabling member constituency	North Shropshire
	tabling member printed	Helen Morgan
	uin	198914
	answer	answer is ministerial correction date of answer 20/09/2023 answer text <p>The challenges facing local audit are complex and require action from organisations across the system. We have worked with key partners to implement the majority of Redmond's recommendations.</p><p>We are continuing to deliver reform in this area, including developing the proposals set out in the cross-system statement on local audit delays published in July, and are working with the FRC as it prepares to take on its new role as system leader for local audit.</p><p>Local authorities' websites show whether statement of accounts have been audited.</p><p>More generally, as you know, the Government is establishing the Office for Local Government (Oflog) so as to improve the accountability for performance across the local government sector, including overspending. Lord Amyas Morse, former Comptroller &amp; Auditor General of the NAO, has been announced as Oflog’s interim Chair.</p> answering member constituency North East Derbyshire answering member printed Lee Rowley grouped question UIN 198913 question first answered 20/09/2023 16:25:06 answering member 4652 label Biography information for Lee Rowley
	tabling member	4934 label Biography information for Helen Morgan

1606572

	registered interest
	date	22/03/2023
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government what plans they have to review the threshold made under the Local Audit and Accountability Act 2014 below which smaller authorities are exempt from routine external audit and are instead subject to the Transparency Code for Smaller Authorities.
	tabling member printed	Baroness Scott of Needham Market
	uin	HL6765
	answer	answer is ministerial correction date of answer 29/03/2023 answer text <p>The Government has committed to review the threshold for audit requirements relating to smaller authorities as part of the Redmond Review and is considering these requirements within the context of its broader programme of work on local audit.</p><p> </p><p> </p> answering member printed Baroness Scott of Bybrook question first answered 29/03/2023 15:20:32 answering member 4553 label Biography information for Baroness Scott of Bybrook
	tabling member	2542 label Biography information for Baroness Scott of Needham Market

1551934

	registered interest
	date	14/12/2022
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government what plans they have to improve audit procedures for local authorities.
	tabling member printed	Lord Taylor of Warwick
	uin	HL4315
	answer	answer is ministerial correction date of answer 22/12/2022 answer text <p>We remain committed to delivering on our response to the Redmond Review. More details can be found (attached) <a href="https://www.gov.uk/government/publications/local-authority-financial-reporting-and-external-audit-government-response-to-the-redmond-review" target="_blank">here</a>.</p><p> </p><p> </p><p> </p> answering member printed Baroness Scott of Bybrook question first answered 22/12/2022 12:46:20 answering member 4553 label Biography information for Baroness Scott of Bybrook attachment 1 file name HL4315 - Local authority financial reporting and external audit_ government response to the Redmond review - GOV.UK.pdf title Government responses to the Redmond review
	tabling member	1796 label Biography information for Lord Taylor of Warwick

1535360

	registered interest
	date	24/10/2022
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, which local authorities have not met the deadline for completion of their audits for 2020-2021.
	tabling member constituency	North Shropshire
	tabling member printed	Helen Morgan
	uin	69898
	answer	answer is ministerial correction date of answer 04/11/2022 answer text <p>Local authorities' websites show whether statement of accounts have been audited.</p> answering member constituency North East Derbyshire answering member printed Lee Rowley question first answered 04/11/2022 10:58:48 answering member 4652 label Biography information for Lee Rowley
	tabling member	4934 label Biography information for Helen Morgan

1535361

	registered interest
	date	24/10/2022
	answering body	Department for Levelling Up, Housing and Communities
	answering dept id	211
	answering dept short name	Levelling Up, Housing and Communities
	answering dept sort name	Levelling Up, Housing and Communities
	hansard heading	Local Government: Audit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Levelling Up, Housing and Communities, what plans his Department has in place to support local authorities in meeting the audit deadline of 30 November 2022.
	tabling member constituency	North Shropshire
	tabling member printed	Helen Morgan
	uin	69899
	answer	answer is ministerial correction date of answer 07/11/2022 answer text <p>We have provided £15 million in additional taxpayer subsidy for 2021/22 to support local authorities with the costs of strengthening their financial reporting. The Government is also continuing to deliver on the commitments it made in its response to the Redmond Review.</p> answering member constituency North East Derbyshire answering member printed Lee Rowley question first answered 07/11/2022 16:22:26 answering member 4652 label Biography information for Lee Rowley
	tabling member	4934 label Biography information for Helen Morgan

1309216

	registered interest
	date	14/04/2021
	answering body	Ministry of Housing, Communities and Local Government
	answering dept id	7
	answering dept short name	Housing, Communities and Local Government
	answering dept sort name	Housing, Communities and Local Government
	hansard heading	Local Government: Audit
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government, further to the Liverpool City Council: Best Value inspection report, published on 24 March, what plans they have to strengthen the audit arrangements in place for local authorities.
	tabling member printed	Lord Storey
	uin	HL14944
	answer	answer is ministerial correction date of answer 26/04/2021 answer text <p>Government is committed to strengthening the local audit system so that taxpayers and service users are better able to hold councils to account. Our response to the Redmond review, published on 17 December, set out how the Department, in partnership with key organisations, will act to strengthen and support the local audit market.</p><p>Action we are taking includes, subject to consultation, enabling audit firms, councils and Public Sector Audit Appointments Ltd (PSAA) to agree fees that more closely match the actual costs of audit, and working with key stakeholders to review the entry requirements for Key Audit Partners and how best to improve auditor training, to strike an appropriate balance between ensuring audit quality and market sustainability.</p><p>We have also temporarily extended the deadline for the publication of auditor opinions on local authorities’ accounts, and are providing £15 million to support affected local authorities to both meet the growing cost pressures in the audit market and deliver Sir Tony’s recommendations, to be distributed later in the spring.</p> answering member printed Lord Greenhalgh question first answered 26/04/2021 13:10:46 answering member 4877 label Biography information for Lord Greenhalgh
	tabling member	4238 label Biography information for Lord Storey